Amendment of section 4

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (hereinafter referred to as the Gift-tax Act), in sub-section (2), in clause (a), for the words "market value of the property at the date of the transfer", the words and figures "value .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X